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This is a Non-Federal dataset covered by different Terms of Use than Data.gov.

Qualified Census Tracts

Metadata Updated: October 11, 2025

The US Department of Housing and Urban Development (HUD) designates Qualified Census Tracts (QCTs) for purposes of the Low-Income Housing Tax Credit (LIHTC) program. The LIHTC program is defined in Section 42 of the Internal Revenue Code of 1986. The LIHTC is a tax incentive intended to increase the availability of affordable rental housing. The LIHTC statute provides two criteria for QCT eligibility. A census tract must have either: 1) a poverty rate of at least 25 percent; or 2) 50 percent or more of its householders must have incomes below 60 percent of the area median household income. The area corresponds to a metropolitan or a non-metropolitan area. Further, the LIHTC statute requires that no more than 20 percent of the metropolitan area population reside within designated QCTs (This limit also applies collectively to the nonmetropolitan counties in each state). Thus, it is possible for a tract to meet one or both of the above criteria, but not be designated as a QCT. With respect to the census tracts, the Census Bureau defines them in cooperation with local authorities every ten years for the purposes of the decennial census and, following a public comment period, has recently completed defining tract boundaries for the 2010 Census. Note that when census tract boundaries are set, they remain unchanged for the next decade. Thus, tract boundaries will not be changed until the 2020 Decennial Census.

Access & Use Information

Public: This dataset is intended for public access and use. Non-Federal: This dataset is covered by different Terms of Use than Data.gov. License: No license information was provided.

Downloads & Resources

Dates

Metadata Created Date July 26, 2025
Metadata Updated Date October 11, 2025

Metadata Source

Harvested from md json

Additional Metadata

Resource Type Dataset
Metadata Created Date July 26, 2025
Metadata Updated Date October 11, 2025
Publisher opendata.maryland.gov
Maintainer
Identifier https://opendata.maryland.gov/api/views/fznb-igfd
Data First Published 2025-07-22
Data Last Modified 2025-10-06
Public Access Level public
Metadata Context https://project-open-data.cio.gov/v1.1/schema/catalog.jsonld
Metadata Catalog ID https://opendata.maryland.gov/data.json
Schema Version https://project-open-data.cio.gov/v1.1/schema
Catalog Describedby https://project-open-data.cio.gov/v1.1/schema/catalog.json
Harvest Object Id 67d22fa3-c533-4b12-a228-2c88bb257c35
Harvest Source Id ee165ef5-7b35-41a7-b3a5-5479c71b0e58
Harvest Source Title md json
Homepage URL https://opendata.maryland.gov/d/fznb-igfd
Source Datajson Identifier True
Source Hash e5839c2b0b7685f1edcebe3bf94dccc1e416f0419ba40b91b0e1bf5a1bd65f45
Source Schema Version 1.1

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